A taxpayer loses its case in the US District Court! Yes, it paid the assessed tax and sued in Federal District Court for a refund! The taxpayer can first appeal this decision to $-$

A taxpayer loses its case in the US District Court! Yes, it paid the assessed tax and sued in Federal District Court for a refund! The taxpayer can first appeal this decision to $-$

U$.$S$.$ Court of Federal Claims

U$.$S$.$ Tax Court

U$.$S$.$ Supreme Court

U$.$S$.$ Circuit Court of Appeals